{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-40/paragraph-wrapper11",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-40/paragraph-wrapper11.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/40/paragraph/wrapper11",
  "kind": "paragraph",
  "number": null,
  "heading": null,
  "text": "(2) Benefits in kinds: deregulatory amendments\nChapter\nShort title\nExtent of repeal\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nSection 155(2).\nSection 160(1C).\nSection 161(1A) and (1B).\n1994 c. 9.\nThe Finance Act 1994.\nSection 88(5).\nThese repeals have effect in accordance with section 57(2) of this Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/paragraph/wrapper11",
    "retrieved_at": "2026-10-29T09:21:00.128981+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}